French General Tax Code
In forceI. - By way of derogation from the provisions of I of Article 258:
1° The place of supply of goods dispatched or transported from France to another Member State in the context of intra-Community distance selling shall be deemed not to be in France where:
a) The total value specified in 1 of II of Article 259 D of the supplies of services referred to in 10°, 11° and 12° of Article 259 B and of the intra-Community distance sales of goods carried out by the taxable person is exceeded during the current calendar year or was exceeded during the previous calendar year;
b) Or the taxable person has exercised the option provided for either in Article 259D, II.2 or under the conditions laid down in Article 59c, 3 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax;
2° The place of supply of goods dispatched or transported from another Member State to France in the context of intra-Community distance selling shall be deemed to be in France where:
> a) The total value referred to in 2° above is equal to the value of the goods dispatched or transported to France in the context of intra-Community distance selling. a) The total value referred to in 2 of I of Article 259 D of this Code of the supplies of services referred to in 10°, 11° and 12° of Article 259 B and of the intra-Community distance sales of goods carried out by the taxable person is exceeded during the current calendar year or was exceeded during the previous calendar year;
b) Or the taxable person has exercised the option provided for either in Article 259D(I)(3) or in accordance with the conditions laid down in Article 59c(3) of the aforementioned Council Directive 2006/112/EC of 28 November 2006;
II. II.The provisions of I of this article do not apply to the supply of second-hand goods, works of art, collectors' items or antiques carried out by a taxable dealer who applies the provisions of Article 297 A as well as to the supply of second-hand means of transport carried out by a taxable dealer who applies the provisions of Article 297 G or who has applied, in the Member State of the European Union in which dispatch or transport of these goods began, the provisions of the legislation of that State adopted for the application of the special arrangements provided for in Sections 2 and 3 of Chapter 4 of Title XII of the aforementioned Council Directive 2006/112/EC of 28 November 2006.
